I only need help with requirement 2

Question: Journalizing adjusting entries and subsequent journal entries Laughton Landscaping has collected the following data for the December 31 adjusting entries:

a. Each Friday, Laughton pays employees for the current week's work. The amount of the weekly payroll is $7,000 for a five-day workweek. This year, December 31 falls on a Monday. Laughton will pay its employees on January 4.

b. On January 1 of the current year, Laughton purchases an insurance policy that covers two years, $4,000.

c. The beginning balance of Office Supplies was $4,000. During the year, Laughton purchased office supplies for $4,900, and at December 31 the office supplies on hand total $2,300.

d. During December, Laughton designed a landscape plan and the client prepaid $5,000. Laughton recorded this amount as Unearned Revenue. The job will take several months to complete, and Laughton estimates that the company has earned 60% of the total revenue during the current year.

e. At December 31, Laughton had earned $6,000 for landscape services completed for Tomball Appliances. Tomball has stated that it will pay Laughton on January 10.

f. Depreciation for the current year includes Equipment, $3,900; and Trucks, $2,200.

g. Laughton has incurred $300 of interest expense on a $500 interest payment due on January 15.

Requirements: 1. Journalize the adjusting entry needed on December 31 for each of the items affecting Laughton Landscaping. Assume Laughton records adjusting entries only at the end of the year.

2. Journalize the subsequent journal entries for adjusting entries a, d, and g.